{"id":82107,"date":"2020-06-08T16:32:44","date_gmt":"2020-06-08T14:32:44","guid":{"rendered":"https:\/\/www.asd-int.com\/vat-related-faq\/"},"modified":"2026-04-29T11:01:26","modified_gmt":"2026-04-29T09:01:26","slug":"vat-related-faq","status":"publish","type":"page","link":"https:\/\/www.asd-int.com\/en\/vat-faq\/","title":{"rendered":"VAT FAQ"},"content":{"rendered":"\t\t
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ASD GROUP > FREQUENTLY ASKED QUESTIONS - INTRA-COMMUNITY VAT<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Frequently Asked Questions - Intra-community VAT<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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In this FAQ, you will find the most frequently asked questions concerning VAT and European issues concerning intra-Community VAT.<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWhat is VAT?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

VAT stands for Value Added Tax.<\/p>\n

VAT is a tax on consumption.
\nIn a production chain, only the final consumer pays VAT and cannot deduct any of it.
\nTo prevent the entire burden falling on the retailer, legislature has made VAT apply to the entire production chain, but intermediary companies and retailers can recover VAT.<\/p>\n

Such entities are called taxable persons.<\/p>\n

VAT is a tax levied on the final consumer of goods or services. The final consumer is the person in the last position of the trading cycle, i.e. the one who buys the goods or services and uses them for their own personal needs.<\/p>\n

VAT is a consumption tax. It is payable in the country where the product will be consumed, i.e. the country where the natural or legal person will consume or market the product.<\/p>\n

Each country has its own set of rules.
\nFor example, as VAT rates are set by each Member State, there may be different (reduced, standard or increased) VAT rates for the same product in different Member States.<\/p>\n

Furthermore, it lies in each EU country\u2019s own interest to collect VAT.
\nVAT impact on the budget share differs from country to country.<\/p>\n

Each country has its own methods to declare, recover and refund VAT. As such, you must adapt what you do depending on the country where you are liable to pay VAT.<\/p>\n

In the following sections, we will explain the basics in detail to help you avoid pitfalls.<\/p>\n